INCOME TAX RATE - S.B. 1035: COMMITTEE SUMMARY

Senate Bill 1035 (as introduced 2-17-00)

Sponsor: Senator Mike Rogers

Committee: Finance


Date Completed: 2-22-00


CONTENT


The bill would amend the Income Tax Act to reduce the income tax rate by .1% in calendar year 2000, by providing that the State income tax rate would be 4.2% from January 1, 2000, to January 1, 2002. The bill would repeal a provision that sets the income tax rate at 4.3% in 2000.


Currently, the Act provides that the income tax rate is 4.3% in 2000, and will be 4.2% in 2001; 4.1% in 2002; 4.0% in 2003; and 3.9% in 2004 and thereafter.


MCL 206.51c - Legislative Analyst: G. Towne


FISCAL IMPACT


The bill would reduce income tax revenue an estimated $134.7 million in FY 1999-2000 and $46.9 million in FY 2000-01. All of this tax reduction would affect General Fund/General Purpose revenue.


- Fiscal Analyst: J. WortleyS9900\s1035sa

This analysis was prepared by nonpartisan Senate staff for use by the Senate in its deliberations and does not constitute an official statement of legislative intent.